OBLIGATION
SELF-LODGE
WITH AGENT
DETAIL
IF YOU MISS IT
Quarterly BAS — Q1 FY26
28 Oct 2025
25 Nov 2025
Covers 1 July to 30 September 2025. GST, PAYG withheld, PAYG instalments.
Failure to Lodge penalty $313+ per 28-day period. GIC on unpaid GST. Lodgement programme suspension for repeated late lodgement.
Quarterly BAS — Q2 FY26
28 Feb 2026
28 Feb 2026
Covers 1 October to 31 December 2025. The Q2 public date already absorbs the Christmas/January gap, so the agent lodgement programme typically does not extend Q2 further. Confirm with us — programme dates are reviewed by the ATO each year.
Same FTL penalty schedule and GIC on unpaid amounts.
Quarterly BAS — Q3 FY26
28 Apr 2026
26 May 2026
Covers 1 January to 31 March 2026.
Same FTL penalty schedule and GIC on unpaid amounts.
Quarterly BAS — Q4 FY26
28 Jul 2026
25 Aug 2026
Covers 1 April to 30 June 2026 — the last BAS for FY26.
Same FTL penalty schedule and GIC on unpaid amounts.
Super Guarantee — Q1
28 Oct 2025
n/a
12% of OTE (FY26 rate) for staff paid in the quarter. Must clear the fund's account by the date — payment date is when the fund receives, not when you initiate.
Super Guarantee Charge (SGC) replaces the deduction. SGC is non-deductible and includes the unpaid amount, nominal interest, and an admin fee — far worse than late payment of any other tax.
Super Guarantee — Q2
28 Jan 2026
n/a
Same rules as Q1, for the October–December quarter.
SGC applies — non-deductible.
Super Guarantee — Q3
28 Apr 2026
n/a
Same rules — January–March quarter.
SGC applies — non-deductible.
Super Guarantee — Q4
28 Jul 2026
n/a
Same rules — April–June quarter. End-of-year super reconciliation happens here.
SGC applies — non-deductible.
STP finalisation
14 Jul 2026
n/a
Single Touch Payroll year-end finalisation declaration for all employees paid during FY26. Once finalised, employees see 'Tax ready' in myGov.
Employees can't lodge their returns cleanly until STP is finalised. Penalties for late finalisation are administrative but the ATO will follow up directly.
Taxable Payments Annual Report (TPAR)
28 Aug 2026
n/a
Required for businesses paying contractors in building & construction, cleaning, courier, IT, road freight, security, and investigation services.
FTL penalties plus increased ATO scrutiny on contractor classifications.
FBT return — annual
21 May 2026
25 Jun 2026
Fringe Benefits Tax return for the FBT year ending 31 March 2026 (note: FBT year is different from financial year). Required if you provided cars, entertainment, gym memberships, or other fringe benefits to staff.
FTL penalty plus GIC on unpaid FBT.
Company tax return — FY26
Varies — confirm with us
Varies — confirm with us
Company lodgement dates are tier-dependent. Established profitable companies may need to lodge by 15 January 2027; newer or smaller companies typically have until 28 February or later. Your agent programme tier sets the date — do not assume a single deadline applies to your company without checking.
FTL penalty starts at $313 (small entity) and scales up sharply for medium and large entities. GIC accrues on unpaid tax.
